{
  "url": "https://openlegislation.uk/eu-regulation-2004-1595/article-13",
  "json_url": "https://openlegislation.uk/eu-regulation-2004-1595/article-13.json",
  "legislation": "eur/2004/1595",
  "legislation_title": "Commission Regulation (EC) No 1595/2004 of 8 September 2004 on the application of Articles 87 and 88 of the EC Treaty to State aid to small and medium-sized enterprises active in the production, processing and marketing of fisheries products",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2004-1595",
  "path": "article/13",
  "kind": "article",
  "number": "13",
  "heading": "Tax exemptions in accordance with Directives 77/388/EEC and 2003/96/EC",
  "text": "Tax exemptions applicable to the whole of the fisheries sector which Member States introduce pursuant to Article 15 of Directive 77/388/EEC or pursuant to Article 14 or Article 15(1) of Directive 2003/96/EC, shall, to the extent that they constitute State aid, be compatible with the common market and exempt from the notification requirement of Article 88(3) of the Treaty.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2004/1595/article/13",
    "retrieved_at": "2026-11-01T14:55:17.613146+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}